https://www.taxtmi.com/caselaws?id=74375 A differential excise duty demand relating to steel drums was held time-barred because the wrong value had been adopted in assessment and the case fell within Rule 10 of the Central Excise Rules, 1944, with its one-year limitation; the residuary Rule 10A could not be used to extend recovery where the specific provision applied. Penalty under Rule 173Q was also rejected because there was no convincing material of mala fides, suppression, or deliberate duty evasion. The demand and penalty were both set aside, and consequential relief followed. en-us Tue, 03 Mar 1987 00:00:00 +0530 Wed, 08 Jun 2011 14:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74375 A differential excise duty demand relating to steel drums was held time-barred because the wrong value had been adopted in assessment and the case fell within Rule 10 of the Central Excise Rules, 1944, with its one-year limitation; the residuary Rule 10A could not be used to extend recovery where the specific provision applied. Penalty under Rule 173Q was also rejected because there was no convincing material of mala fides, suppression, or deliberate duty evasion. The demand and penalty were both set aside, and consequential relief followed. Case-Laws Central Excise Tue, 03 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74375